https://www.taxtmi.com/caselaws?id=415920 The court remitted the case back to the second respondent, directing the issuance of a proper show cause notice to the petitioner within 60 days, outlining grounds for potential rejection of the refund claim. The petitioner was granted the opportunity to respond and have a personal hearing. The second respondent was instructed to make appropriate orders within 30 days after the hearing, emphasizing the necessity of a valid show cause notice and proper determination of the refund claim on its merits. en-us Wed, 24 Nov 2021 00:00:00 +0530 Fri, 17 Dec 2021 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415920 The court remitted the case back to the second respondent, directing the issuance of a proper show cause notice to the petitioner within 60 days, outlining grounds for potential rejection of the refund claim. The petitioner was granted the opportunity to respond and have a personal hearing. The second respondent was instructed to make appropriate orders within 30 days after the hearing, emphasizing the necessity of a valid show cause notice and proper determination of the refund claim on its merits. Case-Laws Customs Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415920